This study aims to determine how big the influence of unemployment and the number of population on poverty level in Riau Province. The data used in this study is secondary data obtained from the Central Bureau of Statistics Riau Province. Independent variable in this research is unemployment and the number of population, while research variable is poverty level. This study uses quantitative re…
This research is conducted in Pasar Pagi Arengka area Pekanbaru City to know the value of willingness to pay traders to waste management and analyze income, education, age and duration of trade affecting value of willingness to pay. The data used in this research is the primary data obtained by using kusioner. The sample used is 71 respondent merchant in Pasar Pagi Arengka Pekanbaru City. The …
The research aims to knows analysis of factors that affect to the production value of industry trellis in Bukittinggi city and which the factor most dominant that affect to production value of industry trellis in Bukittinggi City. The theory used in this research is the theory that related with production factor is Cobb-Douglas production function. This research used the descriptive method and …
This research was conducted on small industry of amplang udang that located in Tembilahan Subdistrict and has been registered in Department of Industry and Trade and Department of Micro, Small and Medium Scale business (UMKM) of Indragiri Hilir Regency in 2016. The purpose of this research is to know the influence of independent variables on the dependent variable and find the most dominant fa…
Economic growth is one of the indicators to measure the success of economic development of a region or countryThe infrastructure development is one of the important and vital aspect to accelerate the process of national and regional development. Infrastructure also plays an important role as a driver of economic growth.This study aims to find out how the impact of infrastructure development in …
This study aims to see the feasibility of motorcycle repair shop in the city of Pekanbaru, Seem from several aspects, such as aspects of financial, ecosistem, and sosial economic. Data used in this research is to use the primary data and secondary data. Primary data obtained from field research by interviewing, observation, and questionnaries. While secondary data obtined from various agencies …
The purpose of this research is to out the effect of profitability, leverage, independent commissioners, and firm size to tax avoidance. The analytical method used in this study used multiple linier regression with the help of SPSS version 22. The data in this study is secondary data taken from the annual reports and company’s financial statements. The population in this reseach is 143 manufa…
The purpose of this research is to find out the effect of deferred tax expense, current tax expense, and firm size to earnings management. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2013 – 2015. Samples were determined by purposive sampling method and obtained as many as 33 companies, where the number of observations obtained in this…
This research aims to determine the effect of opinion shopping, audit quality, debt default and audit lag to the acceptance of going concern audit opinion. The samples of this research are service companies which listed on the Indonesia Stock Exchange (BEI) in 2010 to 2014. The number of companies in this research are 28 companies. Based on purposive sampling method, the total of final samples …
This study aims to analyze : (1) the effect of government ownership to tax aggressiveness, (2) the effect of corporate social responsibility to tax aggressiveness, (3) the effect of profitability to tax aggressiveness. The population of this research is mining companies listed on the Indonesian Stock Exchange in period 2013-2015. The number of samples are processed as many as 30 companies .Dat…
Every company is required to submit CSR as mentioned in law. Although there are still many companies that have not submitted CSR reports. It is diversity of form and intensity level of CSR implementation that varies on companies in Indonesia. Along with the many demands for the implementation of corporate social responsibility, starting to sound another purpose of the report. One of the intende…
The purpose of this research is to analyze the effect caused by company size, profitability, company’s debt level, the intensity of non-current asset ownership, the intensity of inventoryownership, and the tax facility toward the effective tax rate of consumer goods company listed in Indonesia Stock Exchange Year 2011-2015). The population of this research is all companies engaged in manufact…
The purpose of this research is to analyze the influence of the awareness of paying taxes, knowledge of tax regulations, good perception on tax system effectiveness, quality of tax service, tax understanding and the assertion of tax sanction against willingness to pay taxes of an individual taxpayer that doing free work.The population of this research is taxpayers who perform free work in Pekan…
This study was aimed at testing the effect of information asymmetry, voluntary disclosure, profit management and Beta share on cost of equity capital. This study was a quantitative research that used secondary data obtained from Indonesia Stock Exchange in 2013 -2015. The population in this study is secondary data from industrial companies producing raw materials listed on the Indonesia Stock E…
This research aims to test empirically the influence of Growth Economic, Local Revenue, General Allocation Funds, Special Allocation Funds, and the Revenue Sharing Funds to Capital Expenditures. The population used in this study is the Regional Government of North Sumatra Province. With 33 districts / municipal being sampled. The sampling technique is Purposive Sampling. Data collection was car…
This study aims to determine the effect of Internal Control Systems, Obedience Accounting Rules, Organizational Justice, and Management Morality against Accounting Fraud. The main issues that will be explained by the researcher are as follows: To see how big influence between dependent variable with independent variable. The population in this study are employees who work on SKPD Pekanbaru City…
This research aims to test empirically the influence of Local Revenue, General Allocation Funds, Special Allocation Funds, and the Revenue Sharing Funds to Capital Expenditures. The population used in this study is the Regional Government of Riau with 12 districts / municipal being sampled. The sampling technique is Purposive Sampling. Data collection was carried out from the Local Budget (APBD…
This study aims to examine the effect of firm size of firm age, audit tenure and profit or loss on audit delay with specialization of auditor as moderation variable. This research is conducted on mining companies listed in Indonesia Stock Exchange period 2013-2016. The population in this study are 41 mining companies listed in Indonesia Stock Exchange period 2013-2016. The sample in this study …
This research was aimed to empirically: 1)the influence of managerial ownership to accounting conservatism, 2) the influence of litigation risks to accounting conservatism, 3)the influences of leverage as moderating variable between managerial ownership and accounting conservatism, 4) the influences of leverage as moderating variable between litigatin risks and accounting conservatism. Independ…
This research aims to determine the influence of mudharabah financing and musyarakah financing at the rate of return on assets of Sharia Commercial Banks in Indonesia in the periode of 2011-2015. The population in this research are Sharia Commercial Banks which classified as large in Indonesia, namely PT. Bank Syariah Mandiri Indonesia, P.T Bank Muamalat Indonesia, P.T BNI Syariah Indonesia, P.…